EYNATTEN WERNER: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
What changed
EYNATTEN WERNER
NACE 69.201, Certified accountants and tax accountants
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€38,776
2024 · €5,323+€33,453
Equity
€337,011
2024 · €321,299+€15,712
Cash
€46,608
2024 · €65,551-€18,943
Balance sheet total
€562,458
2024 · €578,291-€15,832
Largest movements
Assets
- Cash -€18,943
down €18,943 (-28.9%), from €65,551 to €46,608
mainly Trade debts (-€45,928) and Contributions, distributions and other (-€23,063)
Equity and liabilities
- Trade debts -€45,928
down €45,928 (-63.7%), from €72,054 to €26,126
- Reserves +€13,780
up €13,780 (+5.0%), from €277,139 to €290,919
of which Distributable reserves: +€13,780
- Other debts +€9,760
up €9,760 (+48.2%), from €20,270 to €30,030
Income statement
- Gross operating margin +€32,446
up €32,446 (+20.0%), from €162,466 to €194,912
- Financial charges -€9,168
down €9,168 (-56.8%), from €16,132 to €6,964
of which Financial charges: -€8,534
- Other operating charges +€7,190
up €7,190 (+102.7%), from €7,000 to €14,190
- Staff costs +€3,032
up €3,032 (+2.5%), from €120,522 to €123,553
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Result 2024
€5,323
Gross operating margin
+€32,446
Staff costs
-€3,032
Depreciation
+€1,944
Other operating charges
-€7,190
Financial income
-€1,759
Financial charges
+€9,168
Taxes
+€1,874
Result 2025
€38,776
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€6,701
Investment
-€4,135
Financing
-€21,509
Cash 2024
€65,551
From operations (derived)
+€6,701
Net result for the year
+€38,776
Depreciation
+€1,289
Receivables within one year
-€2,597
Deferred charges and accrued income
+€2,333
Provisions
-€5,400
Trade debts
-€45,928
Tax, wage and social debts
+€4,142
Other debts
+€9,760
Accrued charges and deferred income
+€4,327
Investment (derived)
-€4,135
Investment in fixed assets (net)
-€4,135
Financing
-€21,509
Current portion of long-term debt
+€1,555
Contributions, distributions and other
-€23,063
Cash 2025
€46,608
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €578,291 | €562,458 | -€15,832 | -2.7% |
| Fixed assets | 21/28 | €11,296 | €14,142 | +€2,846 | +25.2% |
| Tangible fixed assets | 22/27 | €4,025 | €4,939 | +€914 | +22.7% |
| Plant, machinery and equipment | 23 | €702 | €726 | +€24 | +3.4% |
| Furniture and vehicles | 24 | €3,323 | €4,213 | +€890 | +26.8% |
| Financial fixed assets | 28 | €7,271 | €9,203 | +€1,933 | +26.6% |
| Current assets | 29/58 | €566,995 | €548,317 | -€18,679 | -3.3% |
| Amounts receivable after more than one year | 29 | €368,824 | €368,824 | = | 0.0% |
| Other amounts receivable | 291 | €368,824 | €368,824 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €118,275 | €120,872 | +€2,597 | +2.2% |
| Trade receivables | 40 | €12,953 | €77,539 | +€64,585 | +498.6% |
| Other amounts receivable | 41 | €105,322 | €43,334 | -€61,988 | -58.9% |
| Cash at bank and in hand | 54/58 | €65,551 | €46,608 | -€18,943 | -28.9% |
| Deferred charges and accrued income | 490/1 | €14,346 | €12,013 | -€2,333 | -16.3% |
| Total equity and liabilities | 10/49 | €578,291 | €562,458 | -€15,832 | -2.7% |
| Equity | 10/15 | €321,299 | €337,011 | +€15,712 | +4.9% |
| Contributions | 10/11 | €37,142 | €37,142 | = | 0.0% |
| Revaluation surpluses | 12 | €6,971 | €8,903 | +€1,933 | +27.7% |
| Reserves | 13 | €277,139 | €290,919 | +€13,780 | +5.0% |
| Non-distributable reserves | 130/1 | €4,100 | €4,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,100 | €4,100 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,924 | €11,924 | = | 0.0% |
| Distributable reserves | 133 | €261,115 | €274,895 | +€13,780 | +5.3% |
| Profit (loss) carried forward | 14 | €47 | €47 | = | 0.0% |
| Provisions and deferred taxes | 16 | €9,434 | €4,034 | -€5,400 | -57.2% |
| Provisions for liabilities and charges | 160/5 | €9,434 | €4,034 | -€5,400 | -57.2% |
| Pensions and similar obligations | 160 | €9,434 | €4,034 | -€5,400 | -57.2% |
| Amounts payable | 17/49 | €247,558 | €221,413 | -€26,145 | -10.6% |
| Amounts payable after more than one year | 17 | €74,846 | €74,846 | = | 0.0% |
| Trade debts | 175 | €9,372 | €9,372 | = | 0.0% |
| Other amounts payable | 178/9 | €65,474 | €65,474 | = | 0.0% |
| Amounts payable within one year | 42/48 | €141,013 | €110,542 | -€30,471 | -21.6% |
| Current portion of amounts payable after more than one year | 42 | €1,871 | €3,426 | +€1,555 | +83.1% |
| Trade debts | 44 | €72,054 | €26,126 | -€45,928 | -63.7% |
| Suppliers | 440/4 | €72,054 | €26,126 | -€45,928 | -63.7% |
| Advances received on contracts in progress | 46 | €11,074 | €11,074 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €35,743 | €39,885 | +€4,142 | +11.6% |
| Taxes | 450/3 | €13,895 | €18,460 | +€4,565 | +32.9% |
| Remuneration and social security | 454/9 | €21,848 | €21,425 | -€423 | -1.9% |
| Other amounts payable | 47/48 | €20,270 | €30,030 | +€9,760 | +48.2% |
| Accrued charges and deferred income | 492/3 | €31,699 | €36,026 | +€4,327 | +13.6% |
| Remuneration, social security and pensions | 62 | €120,522 | €123,553 | +€3,032 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,233 | €1,289 | -€1,944 | -60.1% |
| Other operating charges | 640/8 | €7,000 | €14,190 | +€7,190 | +102.7% |
| Gross operating margin | 9900 | €162,466 | €194,912 | +€32,446 | +20.0% |
| Operating profit (loss) | 9901 | €31,712 | €55,880 | +€24,168 | +76.2% |
| Financial income | 75/76B | €2,070 | €311 | -€1,759 | -85.0% |
| Recurring financial income | 75 | €2,070 | €311 | -€1,759 | -85.0% |
| Financial charges | 65/66B | €16,132 | €6,964 | -€9,168 | -56.8% |
| Recurring financial charges | 65 | €15,448 | €6,914 | -€8,534 | -55.2% |
| Non-recurring financial charges | 66B | €684 | €50 | -€634 | -92.7% |
| Profit (loss) for the period before taxes | 9903 | €17,649 | €49,227 | +€31,578 | +178.9% |
| Income taxes | 67/77 | €12,326 | €10,452 | -€1,874 | -15.2% |
| Profit (loss) for the period | 9904 | €5,323 | €38,776 | +€33,453 | +628.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,323 | €38,776 | +€33,453 | +628.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.